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E Way bill – How to issue and When to issue

E Way bill – How to issue and When to issue

The eway bill provisions have been notified in whole country w.e.f. 01.02.2018. Right now these provisions are applicable on Inter-state transactions only. However a few states have applied these provisions on intra state transactions also.
 
For the purpose of Rajasthan, these provisions are applicable on inter state trasnactions only as of now. 
Now, lets understand how to generate eway bill.
 
Rajasthan Govt has notified the website as www.ewaybillgst.gov.in as the website for generation of the eway bill. Earlier the website ewaybill.nic.in was running. It is therefore requested for everybody to create the new login on the website www.ewaybillgst.gov.in if it says invalid Id and Pwd.
 

When to generate Eway bill

 
It is to be generated on every movement of goods inside and outside the state. The movement could be for any purpose i.e. Supply, Job Work, transfer, Sale on Approval, Export etc. Any movement which causes goods to be moved outside the state, requires eway bill. Further, Eway bill is to be generated by the person causing the movement i.e. the person who is responsible for material’s transportation. Such person can be supplier, recipient or a third party. Below we are discussing some specific cases for generation of eway bill.
 
1. *Exports*:- In case of exports there is a particular problem as to which party’s name should be put in the recipient’s column. We need to put the buyer’s (importer’s) name in the recipient column and for GSTIN no. “URP” is to be written. In approx.. distance column, distance upto the port is to be given.
 
*2. Job Work:-* In Job workers case, Eway bill is to be prepared by the principal only at both the times i.e. sending the material or receiving the material, irrespective of the fact that the job worker is registered or unregistered.
 
*3. Import:-* In case of Imports the same route of export is to be followed i.e. in From column the foreign exporters details should be furnished with “URP” in GST number.
 
*4. Bill to Ship to case:-* In case if both the bill to and Ship to parties are in different states then 2 eway bills are to be generated. One from Supplier to bill to party and second from bill to party to ship to party. This is to be done only in case where both the parties are in different states i.e. Supplier in Rajasthan and Bill to party in Punjab and Ship to party in Haryana. In case if either of the party is in Rajasthan in above example then a single eway bill will be made for that outside state party.
 
 
 
 
Some Other Points
*1. Change of Vehicle No. :-* In case it happens normally for your consignment that the vehicle changes after sending it from your place then it is better to put transporter id instead of vehicle number, so that he may be able to change it at the time of change of vehicle.
 
*2. Cancellation of consignment :-* Eway bill is to be cancelled within 24 hours of preparation, if material is not supplied. This should be strictly followed, otherwise department may ask for such material to be treated as eway bill.
 
*3. 10 Kms rule:-* There is no exemption for 10 Kms in case of interstate transactions.
 
*4. List of Material :-*  eway bill is to be generated for all the materials except for the below listed items:- 
 
(a) where the goods being transported are specified in Annexure; 
(b) where the goods are being transported by a non-motorised conveyance; 
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; 
(d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State; 
(e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; 
(f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and 
(g) Where the goods being transported are treated as no supply under Schedule III of the Act.
 
*Annexure*
 
1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 
2. Kerosene oil sold under PDS 
3. Postal baggage transported by Department of Posts 
4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) 
5. Currency 
6. Used personal and household effects 
7. Coral, unworked (0508) and worked coral (9601)”; 
 
*CA Ranjan Mehta*

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